XML 63 R25.htm IDEA: XBRL DOCUMENT v3.19.2
Accounting Principles and Methods Used at June 30, 2019 (Tables)
 6 Months Ended
Jun. 30, 2019
Text block [abstract]  
Schedule of Impact Of Adoption Of Ifrs 16

The following tables present the impacts of the first application of IFRS 16 on the opening balance sheet:

 

     Information
December 31,
2018		      First-time
application of
IFRS 16		     Information
January 1, 2019
with IFRS 16		  

ASSETS

        

Intangible assets

      29        —         29  

Right-of-use assets related to leases

      —          23,792       23,792  

Property, plant, and equipment

      20,219        —         20,219  

Other non-current financial assets

      6,033        —         6,033  
  

 

 

     

 

 

    

 

 

  

Total non-current assets

      26,281        23,792       50,074  
  

 

 

     

 

 

    

 

 

  

Total current assets

      145,468        —         145,468  
  

 

 

     

 

 

    

 

 

  

TOTAL ASSETS

      171,749        23,792       195,542  
  

 

 

     

 

 

    

 

 

  
     Information
December 31,
2018		      First-time
application of
IFRS 16		     Information
January 1, 2019
with IFRS 16		  

LIABILITIES

        

Shareholders’ equity

        
  

 

 

     

 

 

    

 

 

  

Total shareholders’ equity

      121,286        —         121,286  
  

 

 

     

 

 

    

 

 

  

Non-current liabilities

        

Long-term financial debt

      1,278        —         1,278  

Long-term lease debt

      —          22,682       22,682  

Non-current provisions

      1,536        —         1,536  

Other non-current liabilities

      4,105        (1,546 )      2,559  
  

 

 

     

 

 

    

 

 

  

Total non-current liabilities

      6,919        21,136       28,055  
  

 

 

     

 

 

    

 

 

  

Current liabilities

        

Short-term financial debt

      1,201        —         1,201  

Short-term lease debt

      —          2,973       2,973  

Current provisions

      1,270        —         1,270  

Supplier accounts payable

      28,567        —         28,567  

Other current liabilities

      12,506        (317 )      12,189  

Total current liabilities

      43,543        2,656       46,200  
  

 

 

     

 

 

    

 

 

  

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY

      171,749        23,792       195,542  
  

 

 

     

 

 

    

 

 
Schedule of Reconciliation between Finance Lease Obligations and Finance Lease Debts

The following table present the reconciliation of lease liabilities on the date of transition with Off-Statement of Financial Position commitments at December 31, 2018:

 

(thousands of euros)       

Commitments given under operating leases as of December 31, 2018

      30,429  

Effects of rental expenses not recognized into IFRS 16

      (4,061 ) 

Other effects, including currency effects and rent-free periods

      4,035  

Lease debt before discounting

      30,402  

Effect of discounting

      (4,748 ) 
  

 

 

  

Lease debt after discounting

      25,655  
  

 

 

  

Existing finance leases as of December 31, 2018

      —    
  

 

 

  

Lease debt as of January 1, 2019 after first-time application of IFRS 16

      25,655